(A) Any person who fails to file any return required within the time specified herein or who fails to pay such restaurant tax when same shall become due, shall be charged a penalty of 5% of the amount of the unpaid restaurant tax for each month such return remains unfiled or tax unpaid up to a maximum of 25% of the unpaid tax.
(B) All restaurant taxes imposed by this chapter which remain unpaid after they become due shall bear interest at the rate of 1.0% per month or part thereof.
(C) Any person who shall fail, neglect or refuse to make any return or pay any tax due required by this chapter, or to pay the city those so withheld under the terms of this chapter, or any person who shall refuse to permit the City Director of Finance or any agent or employee designated by him in writing, to examine books, records, and papers pertaining to information required under this chapter, or who shall knowingly make any incomplete, false, or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts in order to avoid the payment of the whole or any part of the restaurant license tax, shall become liable to the City for such tax as well as the interest and penalty thereon, and shall in addition, be subject to a fine of not less than $50 or more than $500 or imprisonment for not less than 30 days. Such criminal penalties shall be in addition to the interest and penalties imposed herein.
(Ord. 2015-27, passed 12-7-15; Am. Ord. O-2019-18, passed 10-21-19)